- 7 - the subject of the levy notice or the notice of determination. Because the prior collection activities were initiated and completed before the effective date of section 6330, petitioner is not entitled to the protections of that section for those collection activities. See Internal Revenue Service Restructuring and Reform Act of 1998, Pub. L. 105-206, sec. 3401, 112 Stat. 685, 746-750 (which created new section 6330 and provided for an effective date of 180 days after July 22, 1998). To the extent that the petition refers to respondent’s prior collection activities, we dismiss that part of the petition for lack of jurisdiction. Pursuant to section 6330(d)(1), respondent moves to dismiss the petition on the basis that we lack jurisdiction to review respondent’s assessment of the uncollected section 6702 frivolous return penalties. Section 6330(d)(1) provides the following: SEC. 6330(d). Proceeding After Hearing.-- (1) Judicial review of determination.–-The person may, within 30 days of a determination under this section, appeal such determination–- (A) to the Tax Court (and the Tax Court shall have jurisdiction to hear such matter); or (B) if the Tax Court does not have jurisdiction of the underlying tax liability, to a district court of the United States. If a court determines that the appeal was to an incorrect court, a person shall have 30 days after the court determination to file such appeal with the correct court. [Emphasis added.]Page: Previous 1 2 3 4 5 6 7 8 9 Next
Last modified: May 25, 2011